Welcome to the Community. Since the property taxes are paid by the lender and be deducted from the rental fee they paid. We can create a Service item. From there, change the income account to Expense (Property Tax). Then we can utilize it as a Credit Memo so the rental balance to be paid by the lender will be deducted.
One method of recording taxes paid by lender from escrow is to first record the escrow part of your mortgage payment monthly posting to a Current Asset account, Escrow for Taxes. Then when the taxes are actually paid (the lender should give you an annual statement at a minimum) you enter a bill, record it paid from a CLEARING account (dummy bank account) and then make a "deposit" into Clearing from Escrow to create a wash.
If you choose instead to record the paid taxes with a JE, you will debit Property tax and credit your Escrow account mentioned above.